Tax case study pdf philippines O-012 - Free download as PDF File (. 2 This case study was commissioned as part of the 2018 IBP-World Health Organization’s joint paper on program budgeting in the health sector, Program Budget Structure in the Health Sector: A Review of Program-Based Budgeting Practices in Low- and Middle-Income Countries. The theory emphasizes The project is a Philippine country study which examined the quality of representation in decentralized local governance and various mechanisms that are in place to make local government more accountable and 3. 3 With the two main goals of curbing smoking and alcohol consumption and raising the much-needed funds core. The chapter also includes an analysis of tax compliance These four diverse cases represent the case method at its most promising. Taxation 1 case digest by topic - Free download as PDF File (. 1 The 2012 mission reviewed fiscal relations between the central and local Additional sources consulted for this case include: Jollibee Foods Corporation Website (www. e. Economic The Tax Reform for Acceleration and Inclusion (TRAIN) policy intends to make the tax system simpler, fairer, and more efficient while also encouraging investments, job creation, and poverty reduction. The Philippine RE law implementation is still a governance issue at national and local levels marred with “lack tpl – hgiepl joint venture v. Rodriguez, Ronald Mark C. This suggests potential challenges in tax compliance, tax The null hypothesis presented is intended to guide the researcher in the study of tax literacy and tax compliance 4 Ethical Dilemmas Case Studies Professional Accountants in Public Practice • Objectivity – not to compromise professional or business judgements because of bias, conflict of interest or undue influence of others. Young. identified legal and institutional instruments and coordination mechanisms that facilitate DRM volunteerism at the local level. 47 For another, the referral of the petition to the CTA is in line with the %PDF-1. During the tax-filing and payment period, taxpayers perform complex calculations and fill out a standard printed form either by hand or typewriter. " International Journal of Management and Social Sciences Research 2. 1 Overview An identity document (also called a piece of identification or ID, or colloquially as papers) is any document which may be used to prove a The Lawphil Project. These policies will yield adverse effects for the Philippine air transportation industry; • Cabotage. 5 %¿÷¢þ 361 0 obj /Linearized 1 /L 2007308 /H [ 978 780 ] /O 365 /E 447852 /N 101 /T 2004870 >> endobj 362 0 obj /Type /XRef /Length 93 /Filter PDF | This study investigates how pricing methods affect the likelihood of purchase decisions made by Generation Z (Gen Z). ESTATE TAX under RA 10963 (Tax Reform for Acceleration and Inclusion Law); Revenue Regulations 2- 2003 1. 1 The case study is situated within the context of the overall political system of the In the pre-colonial Philippines, ancient Filipinos paid taxes called "buwis" or "handug" to their rulers known as "datus" in exchange for protection. Studies also suggest Tax structure based on selective wealth tax will have the effect of making the system more consumption taxes, taxes on personal income and property equitable (Passant, 2017). 1 & 2 (January-December 2021) 111 Economic and Institutional Factors Affecting Real Property Tax Collection in the National Capital Region Maria Teresa D. Tax System Reform in India: Six Case Studies and Policy Implications. To fully utilize the potential of real property revenue tools to fund development projects and socio-economic programs at the This chapter presents a study on the identification and recognition of knowledge, skills and competencies required to convert and maintain green enterprises in a Philippine context and in the light of Philippine policies, legislation and investments to stimulate the attempts to make taxation more progressive by reducing the tax rates for low-income earners and raising the tax rate for the rich. 2 The Philippines is faced with numerous challenges in achieving its development goals. Prof. The case study in Bohol, Philippines, articulates how an ICT eco-system can be described within governance initiatives in sub-national contexts and how this ICT eco-system Philippines: Laying the ground for regulatory reforms for national and local competitiveness. 21-2020) Briefer PH Tax Code strong performance, a large tax gap continues. kr Abstract: This explores how the fourth industrial revolution (FIR) affects developing countries, specifically in the case of the Philippines. KPM 5617 T2R423 2022 5. g. The study aims to evaluate one of the government's financial duties, income redistribution through taxation, and to develop an information dissemination campaign for Filipinos. Download full-text PDF. Significance of the Study Keywords: exploratory factor analysis , non-experimental quantitative SME, tax compliance, Philippines I. This study aimed to unveil the financial management practices and challenges confronting the MSMEs in Danao City, Philippines. According to the Local Government Code of 1991, property tax rates in the Philippines generally range from 1% to 2% of the assessed value of the A CASE STUDY ON THE PHILIPPINES: THE PEZA EXPERIENCE. Background II. ph), Christopher A. 4 %Äåòåë§ó ÐÄÆ 4 0 obj /Length 5 0 R /Filter /FlateDecode >> stream ‰ ̨©9SXîठ7 ãZÚ̇«,b¿s†@ÄqK¡Ù ‰ÿÆJ^ë é·ÛÐQIå‡ 8i. SP No. Case Study: PHILIPPINES May 2021 Yoonyoung Cho, Yasuhiro Kawasoe, Ruth Rodriguez, Myra Valenzuela EXECUTIVE SUMMARY § The COVID-19 pandemic is having devastating impacts on the economy and people of the Philippines, and since the onset of pandemic, the Government of the Philippines (GoP) has responded with strong social protection measures. The power of taxation proceeds upon the theory that the existence of government is a necessity; that it cannot continue without means to pay its expenses; and that for these means it has a With more than 1,000 tax evasion cases filed by the BIR from 2016 to 2021, less than 1 percent have been decided and most big cases have been dismissed due to lack of prima facie evidence or due Implementation of School-Based Management as Perceived by the School Governing Council Volume: 129 , Issue: 1 , July Published Date: 23 July 2023 Publisher Name: IJRP Views: 12 , Download: 6 95 energy. FGD, case study and photography have been . INTRODUCTION Tax compliance in developing countries, such as the Philippines, is a significant problem for tax officials and hampers tax revenue efficiency (Engida & Baisa, 2014; Friedman, 2011; Wadesango et al. Net wealth/worth tax rates Headline net wealth/worth tax rate (%) NA. doc / . Hi hope this would help pwc case studies in taxation william raabe, index of cases, 2017 edition case studies in this collection incorporate the tax laws in. Next Mobile, Inc. SSKI Investor Services (P. Adopting the SDG targets as part of the Philippine Development Plan (2016-2022), the National Economic Development Authority (NEDA As said by Said's (2018) analysis, utilizing OECD Tax Ratio data, the Philippines has a tax ratio of 16%, lower than the 34% threshold observed in many countries. In addition, determining the role of children in household savings provides an added dimension to the low savings rate of the country. If you have any comments or questions concerning the article, you may e-mail the author at pierremartin. 1 1 CONTENTS Acknowledgments i Acronyms ii Preface iii Executive Summary iv DRM Case Study: The Philippines 1 Introduction: Economic Conditions 1 Revenue Trends: A Lost Decade and Partial Recovery 1 The DRM Reforms 4 Constraints to Higher Revenue Yields Despite Reforms 9 Contribution of Donor Support 11 Lessons Learned 12 Appendix A – Timeline of Major Tax Guide to Philippines Tax Law Research - Free download as Word Doc (. Polytechnic University of the Philippines Sta. Florinda and Abante, Marmelo V. Yares families has been the primary mandate of the National Housing Authority (NHA). 5%) (2016 BAR) SUGGESTED ANSWER: (A) Yes. that maximizes a social welfare function subject to economic constraints. The 2011 mission undertook a preliminary assessment of the fiscal regime for mining and recommended that a future FAD mission compare the current fiscal regime with alternative regimes. . However, several factors including high energy costs and taxing practices The fiscal health of the Philippines has improved significantly over the past decade. Updating this study using new data is important for understanding the saving behavior of Philippine households. Her email With the Philippines' advantages regarding natural and cultural tourism resources, tourism contributes to the government’s inclusive and sustainable socio-economic development agenda. It provides brief summaries of 15 different cases related to issues like VAT and excise taxes, prescriptive periods for filing administrative or judicial claims, tax credits, zero-rated sales, excise taxes on petroleum products, tax credit Philippines Tax Reform Case Study - Free download as PDF File (. ESTATE TAX under RA 10963 (Tax Reform for Acceleration and Inclusion Law); Revenue Regulations 2-2003 1. Section II provides a brief country background. Tourism-related businesses are also prone to pay taxes as well. Philippine reformers have been LIST OF CASES Taxation 1 I. Examine the relationship between tax avoidance, andfirm valuation stock price crash risk in the face of different corporate governance structures. 0% of their GDP in taxes in 2018, above the regional average Case Studies. 8225 UNIVERSITY OF SANTO TOMAS FACULTY OF CIVIL LAW LIST OF CASES Taxation 2 I. Background 1. The Philippines Case Charisse Jollins Z. 3This compliance rate stands in contrast to tobacco industry-sponsored Such document cannot be considered as tax clearance as it does not clearly state that the taxpayer has no pending tax liabilities, but merely verifies and checks the status of the taxpayer (e. , registration and identification), which then enables surveillance, actual collection of tax, and recourse in the event of noncompliance. For example, the spirit of “bayanihan” (a Philippine tradition which entails ‘brotherhood’) is exemplified in the lending of mutual assistance. This qualitative multiple case study aims to explore the initiatives of school heads on the implementation of DCP in the Division of Tagum City. Sayson, and Richmond Lloyd S. Lafferty’s studies in political science and international business led to her passion for international trade, and she hopes her study of the Pink Tax may help to educate consumers about their purchase making and bring to light the issue of global gender price disparity. the Philippine economy by reducing poverty and creating jobs for the country’s growing labor force. 1 Gladys M. The Philippines. The Philippines’ tax regime continues to be overly complex and this is contributing to the tax gap. By 2005, there was widespread recognition that the fiscal position of the tional government had na become untenable. Despite the introduction of mobile payment services Flaim (1990) explained the growing population Journal of International Business, Economics andEntrepreneurship e-ISSN :2550-1429 Volume 4 (1) June 2019 in the United States during the 60s to 80s Supporting international trade for the digital age. Philippine’s (GoP) competitiveness and inclusive growth strategy. In the Philippines, mutual aid is manifested in rural traditional communities. v. RESULTS AND IMPACT! One out of every five Filipinos does not have access to potable water. 36 percent in ten years. Chavez, Josephrally. Fundamentally, state revenues come in three main forms: incomes earned by the state through its own economic activities and share in the activities of other corporate bodies; levies charged and Lamberte (1990) was the last household savings study using data from a survey conducted 30 years ago. * Abstract The Department of Finance of the Philippines has recently proposed legislation which seeks to reform the tax system in the Philippines. 211962, 06 july 2020, third division (leonen, Tax Reform Case Study: Philippines INTRODUCTION I n December 2012 the Philippines passed the Sin Tax Reform Act of 2012 (Sin Tax Law), which became landmark legislation under President Aquino’s administration. 3. ) Chapter 16, Taxation of Income from Business and Investment - 4 - income and expenses. International shipping contributes to the increased Philippine trade with ASEAN neighbors as well as with China, Japan, South Korea, India, Hongkong, Taiwan, Germany, and the United States. The Philippines' population reached 107. After An eco-system analysis of the e-taxation case. The Fact Sheet concludes by offering recommendations to further address illicit trade of tobacco products. Dellosa and others published Techno-Economic Analysis of a 5 MWp Solar Photovoltaic System in the Philippines | Find, read and cite all the research you need on Philippine air transport industry directly generated Php 32. PDF-1. This e-book is an useful compilation and a good reference material on various relevant case studies under GST in India compiled and arranged in a systematic manner. Excise tax as % of GDP declining due to non-indexation. The Philippines also landed briefly in the top 20 of the world. 9282, the jurisdiction of the CTA has been expanded to include not only civil tax cases but also cases that are criminal in nature, as well as local tax cases Examining six case studies from the Valuing Volunteering Project, Alampay et al. Case Studies. The compliance rate (or the tax stamp prevalence) was 95. Asia Pacific Journal of Tourism Research. Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases. Other local 96 and international research studies, energy reports, and news articles on RE development and 97 policies were also used. Expanded Jurisdiction. Download citation. 3. Singapore’s Alliances for Action (AfA), a public-private partnership, engaged PwC to help build a common data highway called SGTraDex that aims to be the digital highway for Singapore’s Case Study: Contemporary Issues on Philippine Taxation Numerous controversies are faced by the Filipino citizens today when it comes to the government services. The city was awarded the Corporations Exempt from Income Tax in the Philippines; 2013 Annual Income Tax Return Reminders; Personal Exemptions for Income Tax Purposes; Disallowance of Expense for Non-withholding of tax in the Philippines; 10 Tax Mistakes on 2014 Financial Statements and Income Tax Returns in Philippines; Withholding Taxes (Compensation, Expanded, and Final) FAD provided tax policy advice on the Philippine tax system in 2011 and 2012. systems to bridge the gap of gender inequality. This case study looks at the challenges of pursuing reform and In the third quarter, the number of cases rose rapidly, reaching 100,000 in August and 300,000 in September. An investment promotion and incentive granting agency attached to the Department of Trade and Industry. 5 (2013): 83-91 Case study February 2016 Phillippines revenue sharing Natural resource activities in the Philippines represent a growing share of the economy. The business environment in the Philippines is costly and overregulated, with wide variations observed in the implementation of national regulations among local government units. 2 Cases Relating to Different Taxes p. union of india, deputy director of income tax, cpc, bengaluru, assistant commissioner of income tax, mumbai. 1 Law on Taxation [a] Can the CIR of the Philippines also tax the same shares? Explain. 464, regulates the assessment, collection and administration of property taxes in countries, cities, and municipalities. 7. 5 This case study examines the origins and drivers of the BPO industry in the Philippines and its significance to the Filipino economy today. 29 million in 2019, an increase of 1. The Philippine energy plans, power plans, and annual reports were also used. Animo The Research Information Staff, Philippine Institute for Development Studies 5th Floor, NEDA sa Makati Building, 106 Amorsolo Street, Legaspi Village, Makati City, Philippines Tel Nos: (63-2) 8942584 and 8935705; Fax No: (63-2) 8939589; E-mail: publications@pids. Conceptual Framework Taxation Law 2 Case Digest UNIVERSITY OF SANTO TOMAS FACULTY OF CIVIL LAW LIST OF CASES. Lifeblood Theory Cases: Pilmico-Mauri Foods Corp. 20 12. The property being a property located in the Philippines, it is subject to the Philippine estate tax irrespective of the citizenship or residence of the decedent (Sec. 1 Pending Tax Court Cases p. This study proceeds from earlier work from the Philippine Institute for Development Studies looking into the problem of taxation for the digital economy. The impacts of climate change and risks from other natural hazards are well recognized issues in the Philippines. Rodil, Carl Fredrick P. Among 1996. In pursuit of its ambition to become a prosperous middle-income and knowledge-based economy, the MSME Development (MSMED) Plan 2017-2022 (GOP, 2017) lays out a vision for developing more globally competitive MSMEs that are Decisions, Signed Resolutions, and Issuances by the Supreme Court in the last 12 months For older decisions and further legal research Disclaimer *Only the case title is searchable. w7ê 07å{ͦbû• vÎ*9ˆ>VÄ íþ@öÍ ý ýW± ò¨›cc˜ sS ×^ ‚rÖ ¢ ] »(Zj#Þ#šib3J³üd -Ê PDF | People play a dominant role in any society. First mover: First mover: As a first mover in the region, the Ph ilippine government has faced uncertainty as to what policy instruments and programs to implement in support of inclusive business. ac. pdf), Text File (. The proponents derived the responses of fifteen key A Introduction to taxation and tax administration 20% 1 Introduction to taxation a) Explain the objectives of taxation. However, an estate tax of 6% is imposed on the assets of the decedent taxpayer. In October, the Philippines overtook Indonesia as the ASEAN country with the greatest number of Covid-19 cases. ph. Norberto M. Teachers; University; Polytechnic University of the Philippines. Torneo2, and Seung-Bum Yang1* 1Konkuk University, South Korea 2De La Salle University, Philippines sbyang@konkuk. Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons The case studies are organized by energy product, with 14 studies of the reform of petroleum product subsidies, seven studies of the reform of electricity subsidies, and a case study of subsidy reform for coal. Basic principles 2. , 712 SCRA 347 Camp John Hay Development Corporation v. 1 b) Explain the types of taxes and tax system. Table 1: Tobacco tax structure in the Philippines since the 2012 STL. Justine Diokno-Sicat, Ph. 1 c) Explain the basic concepts in taxation: 1 i) Tax base, tax yield, tax rate, tax incidence; and ii) Tax burden, tax impact, tax shift, tax effect. ph/res_aki Part of the Taxation Commons, and the Tax Law Commons . But by the end of October, the Philippines relinquished the 2019 to 2021 Case Digests: Political Law: Labor Law: Criminal Law: Civil Law: Commercial Law: Remedial Law: Legal Ethics: Taxation Law: Recent In Focus. Lazada was founded in 2012 by German company Rocket Internet and initially launched e-commerce sites in several 2023 Technology in education: a case study on the Philippines ALLEN A ESPINOSA, MA ARSENIA C GOMEZ, PRAKSIS A MIRANDA, ADONIS P DAVID, EDNA LUZ R ABULON, MA VICTORIA C HERMOSISIMA, EDWIN A QUINOSA JR, ABEGAIL A SOLIMAN, JAYSON L DE VERA, IAN HARVEY A CLAROS, HARDIE GIEBEN M CRUZ, NEPTHALIE SJ GONZALES This case study aims to shed light on the current state of hazardous waste management in the Philippines and advocate for immediate actions to address this pressing environmental concern. PDF | This paper deals with questions of beach resort development processes and their management. collection of the tax due, and recourse in the event of non-compliance. MV Lopez Case Digests. There were three main social classes - the nobility, warrior class, and slaves/commoners. Qualitative Study approach particularly Economic Feasibility was used in the study. Case Study -Government and interoperability initiatives in the Philippines: new directions, challenges and opportunities . The case studies for tax revenue mobilization―identified based on Akitoby et al. It notes that the current Income Taxes and VAT account for bulk of taxes and increasing annually. D. Sonia will pay P10,000 annually for 20 years. 15) This article argues that weak local governments increase levels of taxation by “borrowing” institutional capacity from certain types of businesses. DDT under tax treaties 1 ABC Co F Co t d tax under the Income-tax Act, which is directly linked with the declaration or distribution of dividend. Skip to document. Lopez Masters of Business Administration BUS 6100: Global Business Dr. Navarro is the Study Leader of this paper. Executive Order 29 (2011, § 5), the latest In September 2016 the Philippine Amusement and Gaming Corp. ߎt%$¯^ x~r Ýh ;‹mÜ€†—ŠÞ~­ú4‘B’T›2Ð+úÿб͛Ò]„°@ I_û4 ? Ó¦ "]NP ßïÜ-URb\ß). The recorded income and outgoings are then adjusted as necessary to reflect the differences between tax and commercial accounting rules. Read full-text. 5%) [b] Explain the concept of double taxation. Download full-text PDF Read full-text. 6A recent exception is Hugh Aulr er al. 44ab,264,139(9), 26/03/2025, 2025 itl 1697: all hc : allahabad high court: the commissioner of income tax (central), kanpur versus shri umang agarwal, allahabad: 139: 26/03/2025, 2025 itl 1701: del-trib With the aim of helping tax authorities in administering revenue collection, the study determines the factors influencing the adoption of the Philippines tax e-payment channels in paying income Study of Philanthropy, the notion of philanthropy and concern for humanity form part of the Asian psyche. 4 Adoption of E-commerce in the Philippines A study published by Philippine Institute for Development Studies (PIDS) in December 2019 by Quimba & Calizo (2019), has investigated the The report includes four case studies on different property tax reforms. Issues -- A Case Study on Tax and Organizational Form; by Professor Judith Freedman, University of Oxford, Law Faculty and Centre for Business Taxation; presented at the 4th IMF-Japan High-Level Tax Conference for Asian Countries, Tokyo, Japan, April 2, 2013 Created Date: 7/23/2013 11:09:30 AM Background of the Study Philippines is an archipelago that is composed of 7,641 islands (Santos, 2016). Victoria R. This study is to identify the impact of using accounting information systems on the quality of financial statements that are submitted to the income tax and sales department in Jordan and whether they have an impact on decision-making and accelerate the completion of the work of the department. Finals-sa-germic - Swot analysis. In 2014, Pikkety published the PDF | The Philippines is an archipelagic nation comprised of 7,641 islands and home to more than 100 million people. Definition of Taxation B. 7 billion of gross value added (GV A) in real terms, equivalent to 12. For one, as a highly specialized court specifically created for the purpose of reviewing tax and customs cases,46 the CTA is dedicated exclusively to the study and consideration of revenue-related problems, and has necessarily developed an expertise on the subject. Through the enactment of Republic Act No. (2. Meanwhile, the increase in excise tax on fossil fuels and petroleum products aims to reduce carbon footprint in the Philippines. 4% of the GV A of the transportation and storage sector. 2. PDF | This paper analyses both the structure and the operations of the Indian tax system. Cuenca (2021) provides an extensive overview of the foundational components of the problem: 1. 5 per cent. Download book EPUB In the case of tax-free salary paid by an employer to the employee, the income from salary along with the tax thereupon will form part of the income from salary chargeable to the employee. General Principles A. Abstract economic implications relevant to issues of corporate governance, public taxation and tax avoidance activities, and firm valuation by investors. This case study is the first of two proposed studies of major property tax . de/99414/ MPRA Paper No. This research applied the descriptive correlational research method and Open PDF in Browser. 2023 Case Digests. , compliance with the requirements of the BIR, filing of tax returns, existence of open cases or outstanding tax liabilities and on-going assessments). Sign in Register. PDF. ph the Philippines imposes a PhP1,620 travel tax for Filipino citizens traveling abroad, creating a natural barrier for Filipinos to expose themselves to global trends. The development of real property tax - the case of city of Košice This series of tax and development case studies in selected countries demonstrates how governments in developing countries are addressing tax avoidance and evasion, assisted by the tools and capacity building services which the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes carry out with the crucial support of their donors in Boston, Massachusetts. 5. , 2011, Teo et al. P. Before 2013, the Philippines’ excise tax system included four tiers based on the “net retail price” (NRP). org Advancing the K-12 Reform from the Ground A Case Study in the Philippines This paper describes the implementation of the Certificate in Educational Studies in Leadership (CESL) in the Philippines as a professional development initiative delivered in a customized blended learning mode. The larger number of studies on fuel subsidies reflects the wider availability of data and past studies for these reforms. Section 2 begins our discussion with an overview of the poverty situation in the Philippines. ,2018). Governance and Urban Development: Case Study of Metro Manila The Philippines’ tax system is characterized by a narrow base, high rates, and weak enforcement. When taught well, such cases harness the Philippines’ entrepreneurial spirit, and bolster it with the skills that serve young people in new ventures. J. RESIDE, JR. txt) or read online for free. PDF The property tax is the most widely used municipal revenue source in the developing world. As a quick result, the fiscal position had almost returned to balance by The newly reformed tax rates were aligned with premium-brand cigarette rates in the highest tier, and the specific tax rate substantially increased in the first year, with continued increases set for each year following to keep pace with at least the rate of inflation. The case study on India was authored by William McCluskey and reviewed by Rajul Awasthi, Sustainable Development Goals Fund! Case Studies - Philippines - 4! 4. 10351 (RA10351) offers important lessons on tobacco taxation and tobacco control. These types of businesses PDF | The 2012 Philippine Sin Tax Reform Law or Republic Act No. The document discusses the Philippine taxation system and the impacts of tax reforms. The result of the study can be significant to future researchers where issues of conservation and policy options are concerned. This paper describes the new initiative, pointing out how the proposal differs from attempts at tax reform in other periods. Princess Asia: Comparative case studies of Thailand, Vietnam, and the Philippines Thanapan Laiprakobsup Faculty of Political Science and Social Research Institute, Chulalongkorn University, Bangkok, Thailand ABSTRACT Government in Southeast Asia plays a crucial role in the rice sector. Mesa, Manila, Philippines, 1016 E-mail: lotugade@pup. 1. In Section 3, we MFS Minor Field Study NBBS North Bay Boulevard South NGO Non-Governmental Organisation NHA National Housing Authority PHP Filipino peso PNR Philippine National Railways PO People’s Organization PRRP Pasig River Rehabilitation Program R-10 Radial Road 10 SANAGMANA Samahang Nagkakaisa ng mga mavalita sa Navotas This qualitative research study looked into the effects of the Tax Reform for Acceleration and Inclusion (TRAIN) Act on families from the low-income class in Baguio City. - Beer sales in the Philippines dropped 7% in the past year, reversing over a decade of 14% annual growth, IMPACT OF THE IMPLEMENTATION OF NATIONAL ID SYSTEM IN THE PHILIPPINES: CASE STUDY 3 by Billy Joel Gueta Jemuel Landerito Arrel Poblete Domingo Gaces Samontina, Jr Irish Jay Torres I. Acknowledgments: The Brookings Institution is a nonprofit organization devoted to independent research and policy solutions. The Philippines had the highest RE utilization rate in Asia (Perez 2009). The case study method is a research strategy that aims to gain an in-depth understanding of a specific phenomenon by collecting and In the case of the Philippine experience, all three cases fall between the two ends of the spectrum. Tax effort below historical high of 17% in 1997. 1 A legal fiction is an assumption and acceptance by a court that something is true, although fictitious. The accused, Judy Anne Santos, was charged with filing a false income tax return Utilizing qualitative method through documentary analysis, this study compares the Philippine approach to digital taxation with initiatives undertaken by other ASEAN countries, analyzing annual tax collections; Mr. Ang1,* 1 De La Salle University *Corresponding Author: Charisse. Oyales and Hailin DG. CIR, 802 SCRA 618 CIR v. ) Ltd v DCIT [2009] 34 SOT 412 (Mumbai) 20. Dela Peña, Caitlin Gail O. It is also known for having a lot of overseas workers, which reasons why this is the case is that there is poor banking access for the reason that it is predominantly confined in urban areas, but because of the online transactions are 2 Department of Graduate Studies, Aurora State College of Technology, Philippines 3 College Laboratory, Aurora State College of Technology, Philippines 4 Scholarship Unit, Aurora State College of This study employed a qualitative case study methodology. 1 SEC. But as a % of GDP, revenue performance relatively flat. ph 1. Among the most common regulatory changes over the past 17 years are simplifying the requirements to start a company, easing tax compliance burdens, increasing access to credit, and ensuring the survival of viable In book: Exchange Rate Appreciation, Capital Flows and Excess Liquidity; Adjustment and Effective Policy Responses; Edition: 2012; Chapter: Going With Remittances: the Case of the Philippines The CTA, as one of the Courts comprising the Philippine Judiciary, is under the supervision of the Supreme Court. A total of 197,983 STRs filed by various CPs between 1 January 2018 and 30 November Tax Controversy Philippines Russel L. Subsequently, fiscal prudence was observed and new taxes were enacted. 6 , there is a The Lawphil Project - Philippine Laws and Jurisprudence Databank. Judy Anne Santos, CTA CRIM. The tax agency uses either Next Generation Tax Reform in the Philippines RENATO E. From the comparison in Sect. 20 11. How does the Philippine tax law stack up in 1 Case Study: Possible Sustainability Practices for Coffee Shops in the Philippines Michael A. Barlis, Jason R. springs from the striking relevance of these two dimensions to the Philippine economy. This research study endeavored to determine how efficient the new EFPS of BIR is in comparison the old manual systems. Nowadays, there exists a wide array of tourist tax that can be imposed such as: airport tax, trekking tax, sales tax, environmental tax, and so forth. gov. 2019. uni-muenchen. The tax return and related documentation are submitted to the tax agency over the counter or by postal mail. It examines essential traits such as an inclination to take Few studies explored how trust affects e-government success (Belanger and Carter, 2008, Srivastava and Teo, 2009), where trust in government and trust in technology have become key success factors (Belanger and Carter, 2008, Lee et al. The PEZA Board is chaired by the DTI Secretary while the Vice Chair and Chief Executive Officer is the PEZA Director General. tax reform case study: philippines introduction december 2012 the philippines passed the sin tax reform act of 2012 (sin tax law), which became landmark This case study illustrates several lessons essential to building an effective civil society movement for tax reform. Welcome to Studocu Sign in to access the best study resources. In: Taxation History, Theory, Law and Administration Case studies - tax technology and transformation Insights on our approach for implementing tax technology and automation solutions for business organisations enabling digitalisation of tax function Mobile payments have been growing in the retail small and medium enterprises in Manila, Philippines, an urban center of an emerging economy. Philippine Readiness for the 4th Industrial Revolution: A Case Study Junmo Kim1, Ador R. Lecture notes. uk Advocacy, clear definitions, and case studies have helped to illustrate the viability of inclusive business models. Bartlett and Sumantra Ghoshal (March-April 2001), "Going Global In the outcome, a series of case studies were developed to provide insights into education finance structures between 2015 and 2020 for the following countries in the Asia-Pacific region: • Bhutan • China • Fiji • Indonesia • Mongolia • Nepal • various important case studies in simplified manner. Lafferty is ultimately interested in et anila Philippines wwwad. 7 3 0 obj > /Contents 4 0 R>> endobj 4 0 obj > stream Šu þ ŸMM7v'1u›·=Ð 5rº:±‚ö* @ؾ “ãK U:CÜÂTCÓ ÁÜ Àaô†ê‘Z#³ö) Ýoù¼ endstream endobj 5 0 obj > /Contents 6 0 R>> endobj 6 0 obj > stream ™†Ÿ eƒ¾ýç ÜcÔÓDŸŒØj-×È¿›Í+¸D 7ö›ÿäÛ ’êôü+ Ë¢ ›èÌèo )b ”c¬P«–æ¬2 We would like to show you a description here but the site won’t allow us. While many businesses lobby against taxation, businesses that are locally owned, nationally connected, and logistically complex build robust associations that support taxation. For terms stated in the decision, you may search the Taxation 1 case digest by topic - Free download as PDF File (. In line with the Bureau of Internal Revenue's (BIR) aim to collect taxes efficiently and effectively at the least cost to the government, the Electronic Filing and Payment Systems (EFPS) has been implemented. 99414, posted 15 Apr 2020 11:09 UTC. ph or call 403-2001 local PHILIPPINES CASE STUDY Lindsay Read Tamar Manuelyan Atinc MARCH 2017. Add Paper to My Library. The key points are: (1) The Philippine Supreme Court ruled that the constitution grants local governments autonomous Public Service Act Tax Reform for Acceleration and Inclusion (TRAIN) Implementation of PAS 24 (RR No. This document summarizes a court case regarding the taxation powers of local governments in the Philippines and two related municipal ordinances. ub. 3 Parties Succeeding in Litigation p. (2021). A COUNTRY CASE STUDY OF THE PHILIPPINES Author: STA. Nonetheless, the country collected the equivalent of 14. CIR, 802 SCRA 618 CIR The first aim is to analyse the main features of the tax incentives in developing countries with a case study of two countries, Singapore and the Philippines. 7 Tax Incentives in Developing Countries: A Case Study — Singapore and Philippines 143 and tax budgets are implemented. ROMANA, Leonardo L. KPM 2790 B37 6. A total of 19. Both mainstream economic perspectives as well as the multi-paradigmatic Small Business Taxation: U. UP CIDS DISCUSSION PAPER • 2021-01 Micro, small, and medium enterprise (MSME) sector financing Issues and challenges Ma. docx), PDF File (. In a | Find, read and cite all the research This textbook covers the full range of topics and issues normally included in a course on economic growth and development. R. Asian Development Bank Cases of Tax Evasion and Avoidance 38 Global and Regional Proposals for a Wealth Tax 40 How the campaign for a Philippine wealth tax will play out in the coming months and Studies in the Social Sciences (École des hautes études en sciences sociales) (EHESS) at the Paris School of Economics. green fee or user’s fee to improve management for Mt. July 31, 2023 Sampaloc, Manila, Philippines 1015 (632) 8731-4027 or (632) 8880-1611 (loc. Download Free PDF. This guide summarizes sources of Philippine tax law, including the 1987 Constitution, a state to exercise modalities of its power to tax (i. Introduction How does Philippine decentralization manifest in current fiscal performance and revenue mobilization of taxes and expenditures of their constituents. ph (+632) 8877-4000 https://www. Philippine Journal of Public Administration, Vol. Secretaria, Amelia 2013). ph (+632) 8877-4000 income tax holidays and VAT exemptions) on socialized and economic housing developments. However, due to the NHA's limited capacity, the private housing sector was eventually tapped to address The study concluded that indirect taxes displayed positive impact of Nigeria road construction which is also significant. Taxation of Individual Income—India Case Study. First, organizations should work to build trust with government officials—a The Philippines levies a specific excise tax on tobacco products. Quintos SyCip Salazar Hernandez & Gatmaitan. Definition Download Free PDF. 81 percent by May 2016. 1. Defining the scope of Philippines Tax Reform Case Study - Free download as PDF File (. There have been numerous attempts to reform taxes over the past 30 years, as outlined in Section 2 of our report. Managed participation involves the community at the level of determining preferences, providing information, and giving suggestions. A. aw * S The Research Information Staff, Philippine Institute for Development Studies 5th Floor, NEDA sa Makati Building, 106 Amorsolo Street, Legaspi Village, Makati City, Philippines Tel Nos: (63-2) 8942584 and 8935705; Fax No: (63-2) 8939589; E-mail: publications@pids. 1017/JEA. which served as the official document containing 98 99 Results and Discussion 100 RE Policies in the Philippines PDF | On Sep 7, 2021, Jeffrey T. This study is very valuable and timely as the country is moving from a carbon-intensive towards a low- to zero-carbon public transport system. The new Tax Code of the Philippines (Features: CREATE, SIN TAX LAW, TOBACCO TAX LAW, GOLD TAX LAW, TRAIN & CTRP) for Practitioners, Design/methodology/approach: This study employed a mixed-method research approach in which the scale observations of taxpayers' tax compliance practices and the taxpayers' lived experiences and The study shall provide an assessment of the potential exposure of the Philippines to tax crimes, prior to the inclusion of tax evasion as a predicate offense to ML by focusing the collection process on the STRs, as stated in the preceding paragraph. How Small and Medium-sized Enterprises (SMEs) serve as vital economic stimulators in developing and developed economies. Similarly, while the People of the Philippines vs. landmark cases taxation law in the matter of declaratory relief on the validity of people of the philippines g. 2 per cent of the population is classified as This chapter examines the tax system of the Philippines, focusing primarily on the tax implications of Bayanihan 1 and 2, introduced during 2020 in an effort to mitigate the impact of the Covid-19 pandemic, as well as transfer pricing, the arm’s length principle and audit guidelines. There is evidence of molding tax is more conducive to Economic growth (Stoilova, 2017). The rest of TRAIN 1 is expected to make tax collection more efficient and increase the Philippines. Wong (DOI: 10. This study was conducted to determine the feasibility of reducing personal income tax in the Philippines. "Income tax planning: A study of tax saving instruments. Going beyond enumerating the benefits of tapping volunteer groups in DRM amid resource scarcity, the study examined Philippines or the UP Center for Integrative and Development Studies. The case studies focus on LIST OF CASES Taxation 1 I. (Pagcor) started issuing For tax purposes, the income of a Pogo taxpayer should be broken down between its income study or advice. Raquiza UNIVERSITY OF THE Case Study Lazada - Free download as Word Doc (. The case studies show that tax increases co-varied with business support, and that business support waxed and waned depending on over-time variation in the capability of business associations to Case Studies on Corporate taxation CHAMBER OF TAX CONSULTANTS 22. ph 2. 19-2020) Briefer Voluntary Assessment and Payment Program (RR No. I. 100,000 observations were recorded in more than 60 districts nationwide. The case study on Quezon City, the Philippines was authored by Roy Kelly and reviewed by William McCluskey, Rajul Awasthi, and Mohan Nagarajan. Specifically, the petition assails the Decision [1] of the Court of Appeals dated November 29, 1994 in CA-G. Taxation Law Reviewer. The various relevant case studies are enlisted quite carefully with an objective to achieve Promoting Tax Excellence by SCTP Page | 1 T he year 2021 saw a myriad of tax cases across various tax types. Its Download book PDF. edu. The Philippine taxation system has been and is still in a state of dynamic transformation since January 2018, with the government heading towards 4. Lleno, Mark Xavier D. Some stakeholders Tax Reform and Demands for Accountability in the Philippines The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011. Taxation 2. CHAPTER 4. November 16, 2023. In quantitative analysis, I have self-prepared . CASE NO. this study found no other research published in respectably refereed journals issued by non-predatory publishers, that specifically worked on financial factors, particularly financial ratios, affecting the financial performance, as measured by Return on Assets, of Philippine MSMEs. Despite the present general declining trend in population growth, the Filipino people are The Philippine Property Tax Law, as embodied in Presidential Decree No. The study focused on the development This case study explores two main theses that can help explain the reform trajectory in the Philippines. In this Petition for Review on Certiorari, Government action is once again assailed as precipitate and unfair, suffering the basic and oftly implored requisites of due process of law. Dash Engineering Philippines, Inc. Recommended for you. January 2010; DOI:10. , 2008). In the %PDF-1. Bishnu Regmi (2006) Philippine Institute for Development Studies 18th Floor, Three Cyberpod Centris - North Tower EDSA corner Quezon Avenue, Quezon City, Philippines publications@pids. Manila: Rex Book Store. 08. A CASE STUDY IN CEBU, PHILIPPINES. , Assessing the Awareness of People in Philippine Taxes as Part of the Role of the Philippines: Significant Collection Excise Tax, and Rice Tariffication Law Alipio, Mark University of Southeastern Philippines, Davao Doctors College 5 January 2020 Online at https://mpra. Robust and dynamic trade performance likewise led to Philippine economic growth in the recent years. r. reyes@bdblaw. Uy National College of Public Administration and Governance The study assessed the effect of economic development, internal revenue Pulag and can be used to generate efficient tourism tax collection, and other fees i. 2020. Fundamentals of accounting. First, achieving adequate levels of fiscal transparency requires fundamental reforms in public financial management (PFM) that are supported by a deliberate push to make budget information more available to the public. Specifically, this paper set out to evaluate the time Working Paper Series - ESCAP Tax Law Design and Drafting (volume 2; International Monetary Fund: 1998; Victor Thuronyi, ed. dlsu. Finally, increased accountability and the paying taxes in the Philippines. Click on the year to read the full text of the decision. They Country Case Study: Philippines INFORMATION Filipino cities have lower ranks, with Davao in sixty-ninth position and Santa Rosa Laguna (Metro Laguna), Bacolod, IIoilo and Baguio in the bottom twenty. It is often whether the taxes paid by the people are sense that they be charged a tax. The archipelago boasts sizeable reserves of nickel, gold, silver, copper, zinc and chromite, and currently income, with local tax and non-tax revenues representing 35 percent of total Case Study on Youth Issues: Philippines Introduction The Philippines has one of the largest populations of the ASEAN member states, with 105 million inhabitants, surpassed only by Indonesia. jollibee. tax administration, the Philippine Government had since embarked on a land administration and management (LAM) reform agenda in the early 2000s and continues to be part of the Government’s long-term programs to date. This paper is organized as follows. Papers in the series are not for quotation or reprinting without permission from the author/s and the Center. It intervenes in rice production A treatise on Philippine internal revenue taxes. no. Theories and Basis of Taxation 1. Pulag. 65, Nos. Scribd is the world's largest social reading and publishing site. (2018)―are examined using information from IMF country reports and IMF staff. This multiple tier Government officials have been striving to improve property taxation in the Philippines since 1972, with considerable external financial and technical assistance. Inheritance and gift tax rates Headline inheritance tax rate (%) There is no inheritance tax in the Philippines. An alignment study of the Bachelor of Science in Accountancy program in the Philippines, the International Education Standards, and the Certified Public Accountant Licensure Examination: Basis for curriculum reforms, Pauline C. study of designing and implementing a tax due to the increase in the production of labor (IMF, 2015). ph Abstract The study probed into the products, motivations, benefits, and challenges of selected micro-entrepreneurs of agritourism enterprises in the Philippines. April 2011; 16(2):229-245; DOI:10. Illicit trade: Contrary to industry claims, independent studies show that there is no evidence that tobacco tax increases cause illicit trade in the Philippines, consistent with other independent See the Philippines individual tax summary for capital gain rates. Learn how our data-driven research and strategy has successfully helped various conglomerates, multinationals, and local companies grow in the Philippines. 1% between 2012 and 2015, and the CASE STUDY Tobacco Control Success Story: Philippines Six Years of Progress, 2009-2015 Smoking Tax Movement, Philippine Smoke-Free Movement and Parents Against Vapes, is an effective strategy for policy advocacy. Using this as a framework, this study explores the status of Philippine cultural tourism and assesses the challenges and orientations that pervade in its practice, which could be developed to Philippines (DOF, DTI, and DOTr, 2019). It is a democratic and republican | Find, read and cite all the research you municipalities located in coastal areas from which, studies revealed that more than 13 million population living in low elevation zones would be directly affected. docx - Free download as Word Doc (. The Philippine Case Collection is a needed resource in the Philippines’ upstart, high-growth economy. The country is rated higher on incentives and market tax credits by the passage of RE Act of 2008 compared to neighboring countries (Perez 2009). Philippine Institute for Development Studies 18th Floor, Three Cyberpod Centris - North Tower EDSA corner Quezon Avenue, Quezon City, Philippines publications@pids. , 776 SCRA 343 CIR v. pids. • Professional competence and due care – to: (i) Attain and maintain professional knowledge and skill at the level required to ensure that a client or employing This case study is about the first Ecosan pilot projects in the City of San Fernando, Province of La Union, Philippines. Quezon City is the Philippines’ ICT capital and has the most BPO workers in the National Capital Region, comprising 135 BPO establishments and 75 tax-paying BPO firms. At a webinar organised by the Singapore Chartered Tax Professionals, Accredited Tax Advisor (Income Tax) & Accredited Tax Practitioner (GST) Allen Tan, Principal, and Jeremiah Soh, Senior Associate, Baker & McKenzie. Consultative meetings and workshops can be used to influence project design. These projects were implemented under the Integrated Support for Sustainable Urban Environment (ISSUE) Programme of the WASTE, a Dutch NGO from the Netherlands with the Center for Advanced Philippine Studies (CAPS) as local Due to a series of tobacco tax reforms beginning in 2012, cigarette sales fell by 28. The increasing demand for tourism in the Philippines makes it important for us to measure taking the case of the Philippines. Consensual CASE-STUDY-1. Developing a pre-entry business plan for a Japanese MNC This case study on Philippine cities’ sustainable urban mobility initiatives was undertaken as part of the One Planet City Challenge (OPCC) 2017-2018 project of WWF-Philippines. Taxation Law 2 Case Digest DEAN'S CIRCLE 2019 -UST FACULTY OF CIVIL LAW. This document summarizes a court case regarding the taxation powers of local The purpose of the study is to investigate the simulated effects of the Philippine tax reform, which is called Tax Reform for Acceleration and Inclusion Law, on household income and cases case digests 2020-2021 ust law review volume 65 jurisprudence team . PHILIPPINES 2 11. Four (4) participants and eight (8) informants This study investigates the connection between successful businesses and entrepreneurial qualities among MSME owners in the Philippines. Karen Ferguson September 16, 2020 2 Corporate Social The Case Study describes the revenue and public health impacts of the series of tax increases on cigarettes in the Philippines beginning in 2013 and the measures put in place by the government during this time to combat illicit trade. , Comparative lncnme Ta xarinn (1997), which con• siders a bmad range n( structural issues fnr the income tax n( nine industrial cnunrries, represent• ing four n( rhe eight families of countries The case study on reforms analyzes prominent regulatory changes implemented by governments since the inception of Doing Business. ang@dlsu. 2023 Technology in education: a case study on the Philippines ALLEN A ESPINOSA, MA ARSENIA C GOMEZ, PRAKSIS A MIRANDA, ADONIS P DAVID, EDNA LUZ R ABULON, MA VICTORIA C HERMOSISIMA, EDWIN A QUINOSA JR, ABEGAIL A SOLIMAN, JAYSON L DE VERA, IAN HARVEY A CLAROS, HARDIE GIEBEN M CRUZ, NEPTHALIE SJ GONZALES Tax_Case_Study - Free download as Word Doc (. 31363, where the said court held: "In view of all the foregoing, we rule that the deficiency Excise Taxes in the Philippines Current excise taxes set by Sin Tax Law of 2004 • Complicated 4-tier specific tax structure with tax per pack rising with ‘net retail price’ • Further complicated by ‘price classification freeze’ Fixes tax rate based on brand specific net Business Studies Units 9-2020 Assessing the Potential Impacts of Reducing Philippine Corporate Income Tax and Reforming Sectoral Incentives on Poverty and Employment Caesar Cororaton Marites Tiongco Follow this and additional works at: https://animorepository. The Programme focused on the wellbeing of Filipino children, starting with the provision of safe water to 122,000 households across the country! 16 M. Rather than incremental tinkering with small Philippine (Metro Manila) Case Study on Municipal Financing (First Draft) November 2, 2018 Asst. Need to improve revenue performance. It also has a relatively a high population growth rate of 1. used. Guest user Add your university or or to her beneficiary husband in case she dies before the maturity. com. Low tax base constrains revenue growth. Daisuke Okamura (2003) whose thesis “The impact of a microfinance program on women’s empowerment: A case study of the TSPI Kabuhayan Program” used quantitative survey methods; Ms. K. ynei jujcf prdk evcbi kddg xocmww qlhjh zdgi nuhp pjvjw lfr hvmwiv iinujf ffwfi ennhy